Q CONSULT & ENGINEERING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Q CONSULT & ENGINEERING
Largest movements
- Cash +€62,328
up €62,328 (+77.4%), from €80,516 to €142,844
mainly Current investments (+€34,389) and Net result for the year (+€23,517)
- Current investments -€34,389
down €34,389 (-55.9%), from €61,486 to €27,096
- Tangible fixed assets -€11,935
down €11,935 (-30.7%), from €38,916 to €26,981
of which Furniture and vehicles: -€9,739
- Receivables within one year -€5,975
down €5,975 (-16.5%), from €36,122 to €30,147
of which Other amounts receivable: -€6,085
- Deferred charges and accrued income -€3,816
down €3,816 (-95.9%), from €3,978 to €162
- Reserves +€5,081
up €5,081 (+3.3%), from €152,179 to €157,259
- Gross operating margin -€7,518
down €7,518 (-14.4%), from €52,053 to €44,535
- Financial income +€2,610
up €2,610 (+186%), from €1,405 to €4,015
- Taxes -€1,460
down €1,460 (-11.8%), from €12,392 to €10,932
- Financial charges +€588
up €588 (+78.4%), from €750 to €1,339
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,018 | €227,231 | +€6,213 | +2.8% |
| Fixed assets | 21/28 | €38,916 | €26,981 | -€11,935 | -30.7% |
| Tangible fixed assets | 22/27 | €38,916 | €26,981 | -€11,935 | -30.7% |
| Land and buildings | 22 | €3,795 | €2,691 | -€1,104 | -29.1% |
| Plant, machinery and equipment | 23 | €1,106 | €13 | -€1,093 | -98.8% |
| Furniture and vehicles | 24 | €34,015 | €24,276 | -€9,739 | -28.6% |
| Current assets | 29/58 | €182,102 | €200,250 | +€18,148 | +10.0% |
| Amounts receivable within one year | 40/41 | €36,122 | €30,147 | -€5,975 | -16.5% |
| Trade receivables | 40 | €18,856 | €18,965 | +€110 | +0.6% |
| Other amounts receivable | 41 | €17,267 | €11,182 | -€6,085 | -35.2% |
| Current investments | 50/53 | €61,486 | €27,096 | -€34,389 | -55.9% |
| Cash at bank and in hand | 54/58 | €80,516 | €142,844 | +€62,328 | +77.4% |
| Deferred charges and accrued income | 490/1 | €3,978 | €162 | -€3,816 | -95.9% |
| Total equity and liabilities | 10/49 | €221,018 | €227,231 | +€6,213 | +2.8% |
| Equity | 10/15 | €196,589 | €201,670 | +€5,081 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €152,179 | €157,259 | +€5,081 | +3.3% |
| Distributable reserves | 133 | €152,179 | €157,259 | +€5,081 | +3.3% |
| Profit (loss) carried forward | 14 | €38,211 | €38,211 | = | 0.0% |
| Amounts payable | 17/49 | €24,429 | €25,561 | +€1,132 | +4.6% |
| Amounts payable within one year | 42/48 | €24,429 | €25,561 | +€1,132 | +4.6% |
| Financial debts | 43 | €295 | €0 | -€295 | -100% |
| Credit institutions | 430/8 | €295 | €0 | -€295 | -100% |
| Trade debts | 44 | €14,918 | €15,837 | +€919 | +6.2% |
| Suppliers | 440/4 | €14,918 | €15,837 | +€919 | +6.2% |
| Taxes, remuneration and social security | 45 | €6,967 | €8,149 | +€1,182 | +17.0% |
| Taxes | 450/3 | €6,967 | €8,149 | +€1,182 | +17.0% |
| Other amounts payable | 47/48 | €2,249 | €1,574 | -€675 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,273 | €11,935 | -€337 | -2.7% |
| Other operating charges | 640/8 | €831 | €828 | -€3 | -0.3% |
| Gross operating margin | 9900 | €52,053 | €44,535 | -€7,518 | -14.4% |
| Operating profit (loss) | 9901 | €38,949 | €31,772 | -€7,178 | -18.4% |
| Financial income | 75/76B | €1,405 | €4,015 | +€2,610 | +186% |
| Recurring financial income | 75 | €1,405 | €4,015 | +€2,610 | +186% |
| Financial charges | 65/66B | €750 | €1,339 | +€588 | +78.4% |
| Recurring financial charges | 65 | €750 | €1,339 | +€588 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | €39,604 | €34,449 | -€5,156 | -13.0% |
| Income taxes | 67/77 | €12,392 | €10,932 | -€1,460 | -11.8% |
| Profit (loss) for the period | 9904 | €27,212 | €23,517 | -€3,696 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,212 | €23,517 | -€3,696 | -13.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.